基于DEA的我國創(chuàng)業(yè)板制造業(yè)上市公司績效評價(jià)研究
發(fā)布時間:2018-03-19 22:48
本文選題:創(chuàng)業(yè)板 切入點(diǎn):制造業(yè)上市公司 出處:《合肥工業(yè)大學(xué)》2012年碩士論文 論文類型:學(xué)位論文
【摘要】:創(chuàng)業(yè)板制造業(yè)對于我國制造業(yè)發(fā)展有著重要的戰(zhàn)略意義。它們的經(jīng)營發(fā)展?fàn)顩r一直是近年來學(xué)者研究的熱點(diǎn)。文章通過對我國創(chuàng)業(yè)板制造業(yè)上市公司的績效評價(jià),旨在全面客觀揭示它們的績效水平,不僅可以幫助投資者了解它們的實(shí)際經(jīng)營情況,還能幫助公司管理者積極改進(jìn)企業(yè)的管理模式。 DEA方法較其它績效評價(jià)方法更能綜合評價(jià)創(chuàng)業(yè)板制造業(yè)企業(yè)所具有的多投入多產(chǎn)出狀態(tài)下的績效水平,且不局限于財(cái)務(wù)指標(biāo),無須任何權(quán)重假設(shè),,較客觀。文章通過我國創(chuàng)業(yè)板制造業(yè)整體發(fā)展現(xiàn)狀,分析我國創(chuàng)業(yè)板制造業(yè)企業(yè)的特點(diǎn),構(gòu)建創(chuàng)業(yè)板制造業(yè)的績效評價(jià)指標(biāo)體系。文章對績效評價(jià)和DEA理論的文獻(xiàn)進(jìn)行梳理,并以2010年年底之前在我國創(chuàng)業(yè)板上市的45家制造業(yè)企業(yè)為研究對象,運(yùn)用DEA模型中的CCR模型和BCC模型,對樣本企業(yè)的綜合效率、純技術(shù)效率和規(guī)模效率進(jìn)行分析,重點(diǎn)對DEA有效的企業(yè)進(jìn)行超效率DEA分析,得出相對排名情況,對DEA無效的企業(yè)給出具體的目標(biāo)改進(jìn)值,供企業(yè)管理者參考。論文還選取2009年、2010年的樣本數(shù)據(jù)從時間維度上進(jìn)行比較分析。評價(jià)結(jié)論如下:(1)我國創(chuàng)業(yè)板制造業(yè)上市公司整體績效水平較好;(2)我國創(chuàng)業(yè)板制造業(yè)上市公司2010年整體績效水平較2009年的要好;(3)我國創(chuàng)業(yè)板市場制造業(yè)戰(zhàn)略轉(zhuǎn)型力度還有待進(jìn)一步提高。
[Abstract]:The gem manufacturing industry has important strategic significance for the development of our manufacturing industry. Their management and development status has been a hot research topic of scholars in recent years. This paper evaluates the performance of listed companies of gem manufacturing industry in China. In order to reveal their performance level comprehensively and objectively, it can not only help investors understand their actual management situation, but also help company managers to actively improve the management model of enterprises. Compared with other performance evaluation methods, DEA method can comprehensively evaluate the performance level of gem manufacturing enterprises under the condition of multi-input and multi-output, and it is not limited to financial indicators and does not need any weight hypothesis. Through the overall development of gem manufacturing industry in China, this paper analyzes the characteristics of gem manufacturing enterprises, constructs the performance evaluation index system of gem manufacturing industry, and combs the literature on performance evaluation and DEA theory. Taking 45 manufacturing enterprises listed on the gem before the end of 2010 as the research object, using the CCR model and BCC model of the DEA model, the comprehensive efficiency, pure technical efficiency and scale efficiency of the sample enterprises are analyzed. Focus on the super-efficiency DEA analysis of the effective DEA enterprises, get the relative ranking situation, give specific target improvement value for the enterprises with ineffective DEA. The paper also selects the sample data of 2009 and 2010 to compare and analyze the data from the time dimension. The evaluation results are as follows: 1) the overall performance level of Chinese gem manufacturing listed companies is better than 2%). The overall performance level of listed companies in 2010 is better than that of 2009) the strategic transformation of manufacturing industry in China's gem market needs to be further improved.
【學(xué)位授予單位】:合肥工業(yè)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2012
【分類號】:F425;F832.51;F224
【引證文獻(xiàn)】
相關(guān)博士學(xué)位論文 前1條
1 李兆瓊;含有雙性變量的系統(tǒng)的DEA研究[D];中國科學(xué)技術(shù)大學(xué);2010年
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